If a nonrecognized subsequent event is so significant that nondisclosure would make the financial statement misleading (surely, COVID-19 fits this type), then disclosure must be made and include the nature of the event(s) and an estimate of the financial statement effect of the event(s) or include a statement that an estimate cannot be made. Research Journal of Finance and Accounting | Read 550 articles with impact on ResearchGate, the professional network for scientists. The 2021 JBFA Capital Markets Conference will be held in Milan, May 2021. Using the average workforce education level in MSA(s) where the firm operates as a proxy for employee quality, we find that firms with a high-quality workforce exhibit higher accruals quality, fewer internal control violations, and fewer restatements. The focus of IRFA is not limited to U.S. centric topics but, as its title implies, is open to value added research output from around the world. Scimago Journal & Country Rank. Log in | Register Cart. Financial Distress Prediction in an International Context: A Review and Empirical Analysis of Altman's Z‐Score Model Edward I. Altman Małgorzata Iwanicz‐Drozdowska JIAAT articles deal with most areas of international accounting, including auditing, financial accounting, taxation, social and environmental accounting, and management accounting. 54, No. The users of Scimago Journal & Country Rank have the possibility to dialogue through comments linked to a specific journal. This study uses a comprehensive panel of tax returns to examine the financial reporting choices of medium‐to‐large private U.S. firms, a setting that controls over $9 trillion in capital, vastly outnumbers public U.S. firms across all industries, yet has no financial reporting mandates. SCImago Journal Rank is an indicator, which measures the scientific influence of journals. More information here. menu International Scientific Journal & Country Ranking. T ax-exempt organizations are working through the biggest change to not-for-profit financial reporting in 25 years. SJR uses a similar algorithm as the Google page rank; it provides a quantitative and a qualitative measure of the journal’s impact. Find out more. Select to receive all alerts or just ones for the topic(s) that interest you most. Accordingly, the GASB 34 version of an MD&A is intended to bring key issues to the financial report user’s attention that will likely affect a government’s future financial health and that may not otherwise be apparent. Studies reflecting issues and solutions to concerns like budgeting, taxation, methods, investments, regulatory procedures, and business financial analysis based on actual performance are appropriate topics. Financial Reporting Quality and Noise in Stock Returns: Evidence from Chinese A-B Twin Shares Liang Ma, Tao Ma, Henry L Friedman Characteristics and Implications of Long-Term Earnings Guidance African Journal of Accounting, Auditing and Finance from Inderscience covers African research on current/future issues in business and beyond, involving the accounting, audit, banking, finance sectors Therefore, it should contain much of the same COVID-19–related disclosures that an SEC issuer’s MD&A should contain. Journal of Environmental Accounting and Management Publisher SCImago Journal Rank (SJR): 5.821 ℹ SCImago Journal Rank (SJR): 2019: 5.821 SJR is a prestige metric based on the idea that not all citations are the same. The scope of the JBFA covers theoretical and empirical analysis relating to financial reporting, asset pricing, financial markets and institutions, market microstructure and much more. International Journal of Accounting and Financial Reporting (IJAFR) is an internationally refereed journal published quarterly in March, June, September and December by Macrothink Institute, United States. 2, 2016 Posted: 01 Sep 2016 Last Revised: 09 May 2018 Journal of Finance and Accounting (JFA) provides a forum for sharing timely and up-to-date publication of scientific research and review articles. Journal of Business Finance & Accounting, 1974 ... Accounting Journal Rankings. SCImago Journal Rank (SJR): 1.125 ℹ SCImago Journal Rank (SJR): 2019: 1.125 SJR is a prestige metric based on the idea that not all citations are the same. FASB Accounting Standard Update (ASU) No. We examine the association between employee quality and financial reporting outcomes. Furthermore, we find that the change in financial reporting quality is concentrated in treated firms experiencing decreases in AT … Below is the list of journals used by the Financial Times (FT) in compiling the FT Research rank, included in the Global MBA, EMBA and Online MBA rankings. It considers the number of citations received by a journal and the importance of the journals from where these citations come. SJR uses a similar algorithm as the Google page rank; it provides a quantitative and a qualitative measure of the journal’s impact. View More on Journal … Be the first to know when the JofA publishes breaking news about tax, financial reporting, auditing, or other topics. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control structures. There are significant issues to financial reporting. The objectives of CPA Australia are to promote excellence, enterprise and integrity amongst Members and the financial, accounting and business advisory professions generally. The Journal Impact 2019-2020 of Accounting and Finance is 1.740, which is just updated in 2020.Compared with historical Journal Impact data, the Metric 2019 of Accounting and Finance grew by 16.78 %.The Journal Impact Quartile of Accounting and Finance is Q2.The Journal Impact of an academic journal is a scientometric Metric that reflects the yearly average number of citations that … According to SCImago Journal Rank (SJR), this journal is ranked 0.217. The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research Journal of Accounting Research, Vol. • sustainability accounting, accountability and reporting ... (ABS) Academic Journal Guide 2015 (the Guide), Australian Business Deans Council (ABDC) Journal Quality List, ESSEC Rankings of Journals 2016, FNEGE (France), NSD (Norway), Polish Scholarly ... Journal of Financial Reporting and Accounting. SCImago Journal Rank (SJR): 0.581 ℹ SCImago Journal Rank (SJR): 2019: 0.581 SJR is a prestige metric based on the idea that not all citations are the same. The journal is open to a diversity of Financial Research topics and will be unbiased in the selection process. Over the last two decades, a large and growing body of literature has contributed to our understanding of whether and why financial reporting affects investment decision-making. Forecasting, goodwill impairments, and disclosure procedures are three areas of financial reporting subject to change for the current financial reporting period due to ongoing pandemic impacts. Australian Accounting Review (AAR) is published four times a year on behalf of CPA Australia. Volume 58, Issue 4. Article. 2021 Capital Markets Conference: Call for Papers. Read the latest articles of Journal of Accounting and Economics at ScienceDirect.com, Elsevier’s leading platform of peer-reviewed scholarly literature Home All Journals Asia-Pacific Journal of Accounting & Economics List of ... Asia-Pacific Journal of Accounting & Economics, Volume 27, Issue 6 (2020) Articles . Only Open Access Journals Only SciELO Journals Only WoS Journals A fundamental question in accounting is whether and to what extent financial reporting facilitates the allocation of capital to the right investment projects. Accounting, Organizations & Society is a leading international interdisciplinary journal concerned with the relationships among accounting and human behaviour, organizational and institutional structures and processes, and the wider socio-political environment of the enterprise. Finance leaders can consider what questions to ask and how to … Journal of Business Finance and Accounting exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. Journal of Accounting Research. International Scientific Journal & Country Ranking. Forestry Economics Review. "This is calculated according to the number of faculty publications published in 50 academic and practitioner journals. Original Article. Theoretical and empirical research on financial markets and institutions, corporate finance, management accounting and all areas of financial reporting. SJR uses a similar algorithm as the Google page rank; it provides a quantitative and a qualitative measure of the journal’s impact. Publishes theoretical and empirical research in all areas of economics and accounting, including auditing, financial reporting, and financial analysts. Get Journal of Accountancy news alerts. Journal of Public Budgeting, Accounting & Financial Management - Volume 6 Issue 1 to Volume 32 Issue 5 Accounting, Auditing & Accountability Journal (AAAJ) is an interdisciplinary accounting research journal publishing investigations of accounting, auditing and accountability issues and their impacts on policy, practice and society. View More on Journal … The Journal of Finance and Accountancy (JFA) publishes original, unpublished studies related to financial and accounting topics in business and education. Founded in 1992, the Journal of International Accounting, Auditing and Taxation (JIAAT) publishes research that advances our understanding of international accounting over a diverse range of topics and research methods. Indicator, which measures the scientific influence of journals fundamental question in is. Of financial reporting facilitates the allocation of Capital to the right investment projects 2021 JBFA Markets. 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